Section 168 — Finance Act 2014: Information and records

Information and records 168 The Commissioners may by regulations require the provision to such persons, or display in such manner, of such information or records as the regulations may specify—

a by persons engaging or proposing to engage in any activity by reason of which they are, or may be or become, liable for general betting duty, pool betting duty or remote gaming duty (or would be or might be or become liable to general betting duty if on-course bets were not excluded),

and b by persons providing facilities for another to engage in such an activity or entering into any transaction in the course of any such activity.